Legal Opinion
Barnhill v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 9, 1945No. 5332-5334PublishedCited by 76 opinions
1Opinion of the Court
SOPER, Circuit Judge.
These cases raise the question whether certain justices of the Supreme Court of North Carolina, in computing their net incomes under the federal income tax law, should be allowed deductions for traveling expenses, including expenses for meals and lodging while away from their homes in attendance upon the -busine'ss of the court at the state capital in Raleigh.
Maurice Victor Barnhill is the taxpayer in cases No. 5332 and 5333, which relate to the years 1939 and 1940, respectively. Separate cases were made because he filed a joint return with his wife in 1940. He was a…
2Cases cited15 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. PelzerSupreme Court of the United States · 1941
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
10 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
71 more not listed; retrieve them via the Exa API.